Maxwell H and Muriel Gluck Child Care Center
Nonprofit profile at a glance
- EIN
- 350504809
- IRS 990 coverage
- 2012–2017
- Forms available
- Form 990 2017
- Location
- San Diego, CA, USA
- Phone
- 8584555220
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $438,074
- Expenses
- $363,286
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- CHRISTOPHER VAN GORDER (PRESIDENT & CEO/TRUSTEE)
Highest reported compensation
- CHRISTOPHER VAN GORDER (PRESIDENT & CEO/TRUSTEE): $9,840,956 total reported compensation
- RICHARD R SHERIDAN (SEC/CORP SR VP, GEN COUNSEL): $2,877,330 total reported compensation
- RICHARD ROTHBERGER (TREASURER, EXECUTIVE VP, CFO): $2,095,947 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The center provides child care and pre-school education for the benefit of the individuals in the community of san diego, including employees of scripps health and scripps research institute.
What it reported doing in 2017
The center provides child care and pre-school education for the benefit of individuals in the community of san diego, including employees and patients of the nonprofit 501(c)(3) entities of scripps health and scripps research institute. Special emphasis is placed on a variety of learning and play activities in the musical and visual arts field.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 65
- Accountability: 84
- Sustainability: 36
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.2%; rating input score 68
- Program expense ratio: 83.2%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 87.5%; rating input score 88; 22nd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 17.1%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 525.3%; rating input score 0; 0th percentile among comparable filings
Growth
- Program expense growth: -18.4% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: -8.9% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: -11.9% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 68.2% of revenue deployed · 83.2% of spending went to programs
- Governance: 14 of 16 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $302K in reported program spending
- Leadership: top reported pay $9.8M · 20 people listed · 1 of 6 pay-setting controls reported
- Consistency: 39 of 40 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes executive pay
- Filing history: 5 filing years from 2012 to 2017
- Contacts: How to reach this organization
- Related organizations: 13 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 0/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.